The Effect of Environmental Factors on Revenue Collection in Kitui County

Abstract

This study aimed at establishing how environmental factors have an impact in collection of revenue in the county government of Kitui. The objectives under study were; staff competences, political interference, internal control and staff motivation. The study was undertaken in Kitui County government. The target population comprised of 216 respondents. A sample size of 65 was drawn from the population using stratified technique. The study used questionnaires to collect data from the respondents. The questionnaires were both open and closed ended. This was helpful since the respondents gave their opinion about the study objectives and it did not limit them. The questionnaires were designed to reflect the study variables. Descriptive statistics such as mean, standard deviation and frequency distribution was used to analyze the data. Presentation of data was done through pie charts and tables. The study established that staff competences, political, internal control and staff motivation had a significant influence on collection of revenue in Kitui County. Recommendations to the county government of Kitui were given by this study; if implemented could have a positive impact on revenue collection in the county. Some of the recommendations were: the county should offer training opportunities and refresher courses to its employees, adoption of E- revenue which would seal all revenue leakages and increase accountability of revenue collectors, sensitization of the community about the importance of paying taxes is helpful to curb and reduce tax evasion by traders